Daejeon District Court-2017-B-109654 ( October 21, 2018)

The national seizure registration made on the registration of ownership transfer under the name of the trustee of the real estate trustee shall be valid.

If the registration of co-ownership in the name of the delinquent taxpayer on real estate subject to attachment is made through the title trust based on the will of the truster, the attachment disposition is valid, since the delinquent taxpayer's co-ownership belongs to the public.

Article 24 of the Framework Act on National Taxes

Supreme Court-2018-C-223283 (Law No. 15, 2018)

○○○○○○○○○○

○○○○ 1

8.06.15

1. All appeals are dismissed.

2. The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and therefore, all of the appeals are dismissed under Article 5 of the same Act. It is so decided as per